Komparace daňových systémů České republiky a Irské republiky

Abstract

The thesis deals with the comparison of tax systems of the Czech Republic and the Republic of Ireland. The first chapter of this work is the introduction, the second and third chapters explain basic tax concepts important for understanding problems. Sorting taxes, who is obliged to pay them and when etc. The information obtained in previous section apply to practical examples in terms of direct and indirect taxes, their main differences, what they have in common, how high is the tax burden. In conclusion, the thesis is a summary and evaluation of acquired knowledge. The aim is to provide detailed information on the tax systems of both countries and highlight the differences and particularities that individual states have.